Interim results - 6 months ended 30 June 2007

Pro forma reconciliation of Group operating profit to profit before tax - IFRS basis

6 months 2007 €m		6 months 2007 £m	6 months 2006 £m	Full year 2006 £m
509	Fair value gains/(losses) on AFS securities, owner-occupied properties and hedging instruments	346	(159)	374
(172)	Fair value gains transferred to profit	(117)	(4)	(162)
-	Impairment losses on revalued assets	-	-	(2)
12	Share of fair value changes in investments held by joint ventures and associates taken to equity	8	-	-
1,097	Actuarial gains/(losses) on pension schemes (note 17)	746	473	(114)
(74)	Foreign exchange rate movements	(50)	(10)	(346)
(1)	Aggregate tax effect - policyholder tax	(1)	2	-
(337)	Aggregate tax effect - shareholder tax	(229)	(106)	(5)
1,034	Net income recognised directly in equity	703	196	(255)
1,309	Profit for the period	890	929	2,389
2,343	Total recognised income and expense for the period	1,593	1,125	2,134
	Attributable to:
2,227	Equity shareholders of Aviva plc	1,514	1,050	1,978
116	Minority interests	79	75	156
2,343		1,593	1,125	2,134

For the six months to 30 June 2007

6 months 2007 €m		6 months 2007 £m	6 months 2006 £m	Full year 2006 £m
20,991	Balance at 1 January	14,064	11,092	11,092
2,378	Total recognised income and expense for the period	1,593	1,125	2,134
(748)	Dividends and appropriations (note 15)	(501)	(427)	(762)
-	Issue of share capital for the acquisition of AmerUs Group Co. net of transaction costs	-	-	892
45	Other issues of share capital, net of transaction costs	30	47	43
227	Shares issued in lieu of dividends	152	77	203
112	Capital contributions from minority shareholders	75	35	397
(94)	Minority share of dividends declared in the period	(63)	(57)	(75)
211	Minority interest in acquired/disposed subsidiaries	142	223	92
36	Reserves credit for equity compensation plans	24	5	48
23,158	Total equity	15,516	12,120	14,064
(2,882)	Minority interests	(1,931)	(1,404)	(1,698)
20,276	Balance at 31 December	13,585	10,716	12,366